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Investors & landlords

I know that capital losses cannot offset ordinary income. But I'm wondering about the opposite. Can capital gains be reduced by ordinary losses?

For example, let's say my corporation made $100,000 profit by selling stocks and bonds. But it lost $25k in expenses like payroll, marketing etc. So is the taxable income $100k or $75k? I'm guessing it's $75k since capital gains are taxed as ordinary income. But I want to make sure that's the case.

(note: this is for a C Corporation)